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    <title>2004 (8) TMI 703 - DELHI HIGH COURT</title>
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    <description>The High Court declined to interfere with the Tribunal&#039;s concurrent factual finding that no notice under section 158BC of the Income Tax Act, 1961 was served on the assessee. After reviewing the material, the Court found no appellate or legal error in the Tribunal&#039;s conclusion and upheld that finding. The petition challenging service of notice was therefore dismissed, with no interference warranted on the factual issue of service.</description>
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      <title>2004 (8) TMI 703 - DELHI HIGH COURT</title>
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      <description>The High Court declined to interfere with the Tribunal&#039;s concurrent factual finding that no notice under section 158BC of the Income Tax Act, 1961 was served on the assessee. After reviewing the material, the Court found no appellate or legal error in the Tribunal&#039;s conclusion and upheld that finding. The petition challenging service of notice was therefore dismissed, with no interference warranted on the factual issue of service.</description>
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